July 25, 2002
CLA-2-44:RR:NC:SP:230 I83439CATEGORY:CLASSIFICATIONTARIFF NO.:4418.90.4590; 4412.13.0560; 4412.13.4070; 4412.13.5170
Mr. Rick Mosley
Kuehne & Nagel, Inc.
101 Wrangler Drive, Suite 201
Coppell, TX 75019RE: The tariff classification of wood flooring from China.
Dear Mr. Mosley:
In your letter dated June 27, 2002, you requested a tariff classification ruling on behalf of Pinnacle Interior Elements, Inc. (Dallas, TX). Samples representing two groups of wood flooring products were submitted for our examination.
The samples representing the “Nature’s Elegance Collection” are sections of solid wood flooring planks, 3/8” thick and 3” wide, tongued and grooved along the edges and ends. The top and bottom surfaces are coated with a clear finishing material said to be a mixture of polyurethane and acrylic. In addition, the bottom surface of each plank has a single groove running lengthwise near one edge. There are nine different species represented within this collection: North American Red Oak, Chinese White Oak, Chinese Maple, Keranji, Kempas, Huali, Kokko, Teak and Sapelli. The planks will be imported in lengths ranging from 12 inches to 7 feet.
The applicable subheading for the “Nature’s Elegance Collection” flooring planks coated with a mixture of polyurethane and acrylic will be 4418.90.4590, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) builders’ joinery and carpentry of wood. The rate of duty will be 3.2%.
The samples representing the “Country Classics Collection” are sections of 7-ply laminated flooring planks, ½” thick and 4-7/8” wide, tongued and grooved along the edges and ends. All of the plies are sheets of wood veneer having individual thicknesses of about 1 to 2 mm. The grain of each ply runs at an angle to that of the next ply. The face ply, which is stained and finished with a clear coating, will be of birch or ash. The back ply will be of Light Red Meranti, White Meranti or Yellow Meranti. The core plies will be of poplar alternating with Meranti. The applicable subheading for the “Country Classics” flooring planks, when having a birch face, will be 4412.13.0560, HTS, which provides for plywood, veneered panels and similar laminated wood: plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: with at least one outer ply of tropical wood specified in subheading note 1 to this chaptersurface covered with a clear or transparent material that does not obscure the grain, texture or markings of the face ply: with a face ply of birch (Betula spp.). The rate of duty will be free.
The applicable subheading for the “Country Classics” flooring planks, when having an ash face and a Light Red Meranti back, will be 4412.13.4070, HTS, which provides for plywoodwith at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti,other. The rate of duty will be 8%.
The applicable subheading for the “Country Classics” flooring planks, when having an ash face and a White Meranti or Yellow Meranti back, will be 4412.13.5170, HTS, which provides for plywoodwith at least one outer ply of tropical wood specified in subheading note 1 to this chapterother. The rate of duty will be 8%.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,